Giao Diem Humanitarian Foundation Inc

Nonprofit profile at a glance

EIN
330495124
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Irvine, CA, USA
Phone
7147458620
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Reported finances

Revenue
$225,273
Expenses
$232,091
Assets
$244,541
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Tam Huu Do (Director & President)

Highest reported compensation

  • Dianne Steiger (Director): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Humanitarian programs primarily in Vietnam including financial and nutritional support to children 6 and under from poor families, nutritional assistance to seniors and orphanages, health and nutrition education to teachers and parents in underserved areas; financial assistance to clinics and hospitals serving the poor; financial and nutritional assistance to victims of natural disasters; scholarships to poor students

What it reported doing in 2024

Pediatric Nutritional Supplement Program (PNSP): Provided nutritional supplements to 1640 children as well as nutrition and health education to their parents and teachers to reduce the malnutrition rate. The program focuses on underweight ethnic minority children 6 and under and their caregivers in 16 under-served schools from 6 districts in central Vietnam provinces. The program includes a school based component which provides daily soymilk and a nutrient dense afternoon meal for one severely affected school. A second component offers at-home support via an enhanced nutrition and health/hygiene education program offered to the parents/caregivers of the PNSP students. Bulk food supplements were also provided for families to pickup. On average, the district malnutrition rates were changed from -21% to -52% in these children from Sept to May, depending on the district.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 64
  • Accountability: 65
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 50%; rating input score 50; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $232K in reported program spending
  • Leadership: top reported pay $1K · 6 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.